Feb 5, 2017 21:22
7 yrs ago
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English term

lease inception date

English to Russian Marketing Retail Accounting policy
Либо «inception of the lease». Каков точный перевод данной фразы? По тексту она противопоставляется «commencement of the lease term»:

The amount to be recognized both as an asset and as a liability shall be estimated based on information available at the lease inception date (and not the commencement of the lease term) and shall be the lower of:

Must be assessed at the inception of the lease (i.e. the date of commitment between lessee and lessor), which may be earlier than the commencement of the lease term (the date at which the lessee can use the asset)

The start of the lease term is the commencement of the lease, rather than the inception of the lease, that is, when the Le Creuset is entitled to exercise its right to use the leased asset.

В чем разница и каков должен быть правильный перевод, если не «начало срока аренды» в обоих случаях, что неверно по контексту?

Discussion

Turdimurod Rakhmanov Feb 6, 2017:
http://pakaccountants.com/difference-between-inception-comme...
Inception of the lease is the date whichever is earlier of the following:

date of lease agreement
date of commitment by the parties for principal provisions of the lease

Commencement of the lease is the date from which the lessee is entitled to exercise the right to use the leased asset.
crockodile Feb 6, 2017:
термин есть в словарях http://www.multitran.ru/c/m.exe?a=3&&s=lease inception&l1=1&...
Artyom Vecherov (asker) Feb 5, 2017:
вариант Commencement of the lease term = дата передачи в аренду
lease inception date = дата начала срока аренды

Proposed translations

17 mins
Selected

дата начала аренды

Н.Д.
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4 KudoZ points awarded for this answer.
6 hrs

дата вступления (договора) аренды в силу

дата вступления договора аренды в силу
С этого дня они будут объязаны соблюдать все пункты договора аренды
Inception of the lease is the date whichever is earlier of the following:

date of lease agreement
date of commitment by the parties for principal provisions of the lease


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Note added at 6 hrs (2017-02-06 03:51:12 GMT)
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Правильнее,

дата вступления основные положения (договора аренды); основные условия (договора аренды) в силу
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